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master's thesis
Primjena odredbi Zakona o sprječavanju pranja novca i financiranja terorizma i pripadnih pravilnika u obavljanju revizorskih i nerevizorskih usluga
Diplomski rad
2022. urn:nbn:hr:145:162265
Jurić, Marko
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

Cite this document

Jurić, M. (2022). Primjena odredbi Zakona o sprječavanju pranja novca i financiranja terorizma i pripadnih pravilnika u obavljanju revizorskih i nerevizorskih usluga : Diplomski rad (Master's thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:145:162265

Jurić, Marko. "Primjena odredbi Zakona o sprječavanju pranja novca i financiranja terorizma i pripadnih pravilnika u obavljanju revizorskih i nerevizorskih usluga : Diplomski rad." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2022. https://urn.nsk.hr/urn:nbn:hr:145:162265

Jurić, Marko. "Primjena odredbi Zakona o sprječavanju pranja novca i financiranja terorizma i pripadnih pravilnika u obavljanju revizorskih i nerevizorskih usluga : Diplomski rad." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2022. https://urn.nsk.hr/urn:nbn:hr:145:162265

Jurić, M. (2022). 'Primjena odredbi Zakona o sprječavanju pranja novca i financiranja terorizma i pripadnih pravilnika u obavljanju revizorskih i nerevizorskih usluga : Diplomski rad', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 15 November 2024, https://urn.nsk.hr/urn:nbn:hr:145:162265

Jurić M. Primjena odredbi Zakona o sprječavanju pranja novca i financiranja terorizma i pripadnih pravilnika u obavljanju revizorskih i nerevizorskih usluga : Diplomski rad [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2022 [cited 2024 November 15] Available at: https://urn.nsk.hr/urn:nbn:hr:145:162265

M. Jurić, "Primjena odredbi Zakona o sprječavanju pranja novca i financiranja terorizma i pripadnih pravilnika u obavljanju revizorskih i nerevizorskih usluga : Diplomski rad", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:145:162265

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Metadata
TitlePrimjena odredbi Zakona o sprječavanju pranja novca i financiranja terorizma i pripadnih pravilnika u obavljanju revizorskih i nerevizorskih usluga : Diplomski rad
Title (english)Application of Law on prevention of Money Laundering and Terrorist Financing and related regulations in the performance of audit and non-audit services : Graduate paper
AuthorMarko Jurić
MentorIvo Mijoč (mentor)
Committee memberDubravka Pekanov (predsjednik povjerenstva)
Committee memberIvo Mijoč (član povjerenstva)
Committee memberMartina Briš Alić (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2022-09-29, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Cilj rada je opisati problematiku procesa pranja novca i povezanost s financiranjem terorizma. Pranje novca je naziv za skup aktivnosti kojima je cilj da novac stečen kriminalnim aktivnostima (takav novac naziva se i „prljavi novac“) izgleda legitiman, odnosno „čist“ te se nakon pranja ponovno vraća u financijski sustav države. S druge strane, financiranje terorizma označava osiguravanje ili prikupljanje sredstava, zakonitih ili nezakonitih, na bilo koji način, izravno ili neizravno, s namjerom da se upotrijebe ili sa znanjem da će biti upotrijebljena, u cijelosti ili dijelom, od strane terorista ili terorističke organizacije u bilo koju svrhu, što uključuje i počinjenje terorističkoga kaznenog djela, ili od strane osoba koje financiraju terorizam. Rad je baziran na izvješćima Ureda za sprječavanje pranja novca, te odredbama Zakona o sprječavanju pranja novca i financiranja terorizma (NN 108/17, 39/19). U istraživačkom dijelu rada prikazani su primjeri iz prakse u Hrvatskoj te primjeri inozemnih financijsko obavještajnih jedinica. Prilikom izrade rada korištene su metode analize, komparativne metode, deskriptivne metode, metode klasifikacije, metode kompilacije i statističke metode. Može se zaključiti kako je bankarski sektor najizloženiji riziku pranja novca te kako je rizik od financiranja terorizma u Republici Hrvatskoj daleko manji od rizika pranja novca.
Abstract (english)
The main goal of this paper is to describe the issues of money laundering and its connection to terrorism financing. Money laundering is the term for a set of activities, whose goal is that illegally obtained money seems legitimate (money obtained through illegal activities is also called "dirty money"), in other words- "clean". After laundering, it goes back to the country's financial system. Terrorism financing refers to ensuring or collecting means, legal or illegal, in any way, directly or indirectly, with the purpose of using them or with the knowledge that these means will be used for any purpose, partially or fully, by the terrorists or some terrorist organisations. This includes perpetration of terrorist offences, either by these terrorist organisations or by the people financing terrorism. This paper is based on the paper written by the Anti-Money Laundering Office as well as on the Anti-Money Laundering and Terrorism Financing Law (NN 108/17, 39/19). In the research part, there are real examples from Croatia as well as the examples from other foreign Financial Intelligence Units (FUI). During the writing of this paper, many different research methods had been used, such as the method of analysis, the comparative method, the descriptive method, the classification method, the compilation method and the statistical method. It can be deducted that the banking sector is most exposed to the risk of money laundering hence the risk of the financing terrorism in Croatia are far less as opposed to the risk of money laundering
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:162265
Study programmeTitle: Financial Management
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2023-05-11 06:58:50